$\backslash$table$[[$Process$,$Description,$\backslash$table$[[$Rate$],[($panel$/$hour$)]],\backslash$table$[[$Process$],[$Time $($hour$)]]],[$Lamination $($Cores$),\backslash$table$[[$Press copper and prepreg into core$],[$blanks$]],220,2\mathrm{.}4],[$Machining$,$Trim cores to size,$117,3\mathrm{.}7],[$Internal Circuitize,Etch circuitry into the copper of cores,$173,3\mathrm{.}1],[$Optical Test and Repair $($Internal$),$Scan panels optically for defects,$141,3\mathrm{.}3],[$Lamination $($Composites$),$Press cores into multiple layer boards,$144,1\mathrm{.}9],[$External Circuitize,$\backslash$table$[[$Etch circuitry into copper on the outside$],[$of composites$]],223,0\mathrm{.}5],[$Optical Test and Repair $($External$),$Scan composites optically for defects,$245,3\mathrm{.}0],[$Drilling$,$Holes to provide connections between layers,$156,2\mathrm{.}5],[$Copper Plate,$\backslash$table$[[$Deposits copper in holes to establish$],[$connections$]],177,1\mathrm{.}5],[$Procoat$,$Apply plastic coating to protect boards,$248,1\mathrm{.}2],[$Sizing$,$Cut panels into boards,$149,0\mathrm{.}9],[$End of Line Test,Final electrical test,$157,2\mathrm{.}8]]$

You are asked by the management department to benchmark the line. Offer your recommendations and observations. The data collected on the line is as follows. The line runs $24$ hours$/$day $($but $20$ hours of productive time$).$

Recent Performance:

TH: $1,141$ panels$/$day

WIP: $24,914$ panels

CT: $41\mathrm{.}19$ days

Find $TH$ and $CT$ for best, worst and practical worst cases